1. BEDs and BARs
Budget Execution Documents
- BED 1: Physical and Financial Plan (PFP) – Overall physical (targeted outputs) and financial (estimated obligations/expenditures) plan of the agency consistent with their approved budget level for the year, broken down by quarters.
- BED 2: Monthly Cash Program – Monthly disbursement requirements of the agency which is the basis for issuance of NCA, Cash Disbursement Ceiling and other disbursement authorities.
- BED 3: Estimate of Monthly Income – Reflects the estimated income for the year by source, as contained under the Budget of Expenditures and Sources of Financing of the given year.
- BED 4: List of Not Yet Due and Demandable Obligations – Reflects the level of obligations/expenditures charged against prior years’ budget, for which goods/services/projects are not yet delivered/rendered/completed and accepted as of end of the preceding year.
Budget Accountability Reports
- BAR 1: Quarterly Physical Report of Operation – Reflects the agency’s actual accomplishments in terms of the performance measures indicated in its PFP.
- BAR 2: Quarterly Financial Report of Operation – Reflects agency’s actual obligations corresponding to the reported physical accomplishment for the quarter.
- BAR 3: Quarterly Report of Income – Reflects the agency’s actual income collections from all sources, classified into tax or non-tax, broken down by month.
- BAR 4: Statement of Allotment, Obligations and Balances (SAOB) – Reflects the agency’s summary of allotment received and corresponding obligations/expenditures incurred during the month from all sources.
- BAR 5: Monthly Report of Disbursements – Reflects the monthly disbursements by allotment class.
2014 GAD Plan and Budget Preparation
PCW Memorandum Circular 2013-01
Reiteration of Deadlines and Procedures in the Preparation of the 2014 Gender and Development (GAD) Plan and Budget and 2012 GAD
Accomplishment Report and Convening of GAD Budget Forum on February 7, 2013.
2. National Expenditure Program
3. Budget of Expenditures and Sources of Financing
4. Details of Selected Programs / Projects
5. Staffing Summary
6. General Appropriations Act
7. Public Financial Management Assessment Tool – Download